Nev. Admin. Code § 360.4775

Current through October 11, 2024
Section 360.4775 - Determination of tax owed upon failure to continue to meet requirements; appeal
1. If the Department finds that a business for which the Commission has approved an application for a partial abatement of the taxes imposed pursuant to chapter 364A or 374 of NRS has failed to continue to meet the requirements for the partial abatement imposed by the Commission pursuant to NRS 360.750, the Department shall determine the amount of tax owed to the Department in the manner prescribed in NRS 360.300 to 360.400, inclusive.
2. A business against whom the Department has made such a determination may, in the manner prescribed in NRS 360.300 to 360.400, inclusive, file an appeal with the Nevada Tax Commission for a determination whether the business has substantially complied with the requirements for the partial abatement approved by the Commission pursuant to NRS 360.750.

Nev. Admin. Code § 360.4775

Added to NAC by Tax Comm'n by R109-01, eff. 5-13-2002

NRS 360.750, 364A.170, 374.357